II 

112TH CONGRESS 

1ST SESSION S. 82 

To repeal the sunset of the Economic Growth and Tax Relief Reconciliation 

Act of 2001 with respect to the expansion of the adoption credit and 

adoption assistance programs, to repeal the sunset of the Patient Protection and Affordable Care Act with respect to increased dollar limitations 

for such credit and programs, and to allow the adoption credit to be 

claimed in the year expenses are incurred, regardless of when the adoption becomes final. 

IN THE SENATE OF THE UNITED STATES 

JANUARY 25 (legislative day, JANUARY 5), 2011 

Mr. JOHANNS (for himself, Ms. KLOBUCHAR, Mrs. HUTCHISON, Mr. BURR, 

Mr. CASEY, and Mr. THUNE) introduced the following bill; which was 

read twice and referred to the Committee on Finance 

A BILL 

To repeal the sunset of the Economic Growth and Tax Relief 

Reconciliation Act of 2001 with respect to the expansion 

of the adoption credit and adoption assistance programs, 

to repeal the sunset of the Patient Protection and Affordable Care Act with respect to increased dollar limitations for such credit and programs, and to allow the 

adoption credit to be claimed in the year expenses are 

incurred, regardless of when the adoption becomes final. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Adoption Tax Relief 

3 Guarantee Act’’. 

4 SEC. 2. REPEAL OF APPLICABILITY OF SUNSET OF THE 

5 ECONOMIC GROWTH AND TAX RELIEF REC6 ONCILIATION ACT OF 2001 WITH RESPECT TO 

7 ADOPTION CREDIT AND ADOPTION ASSIST8 ANCE PROGRAMS. 

9 Section 901 of the Economic Growth and Tax Relief 

10 Reconciliation Act of 2001 is amended by adding at the 

11 end the following new subsection: 

12 ‘‘(c) EXCEPTION.—Subsection (a) shall not apply to 

13 the amendments made by section 202 (relating to expan14 sion of adoption credit and adoption assistance pro15 grams).’’. 

16 SEC. 3. REPEAL OF APPLICABILITY OF SUNSET OF THE PA17 TIENT PROTECTION AND AFFORDABLE CARE 

18 ACT WITH RESPECT TO INCREASED DOLLAR 

19 LIMITATIONS. 

20 (a) IN GENERAL.—Section 10909(c) of the Patient 

21 Protection and Affordable Care Act, as amended by sec22 tion 101(b) of the Tax Relief, Unemployment Insurance 

23 Reauthorization, and Job Creation Act of 2010, is amend24 ed by striking ‘‘this section’’ and inserting ‘‘subsection 

25 (b)’’ each place it appears. 


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1 (b) CONFORMING AMENDMENT.—The heading for 

2 section 10909(c) of such Act is amended by inserting ‘‘RE3 LATING TO REFUNDABILITY’’ after ‘‘SUNSET PROVI4 SION’’. 

5 SEC. 4. ALLOWANCE OF ADOPTION CREDIT IN YEAR OF EX6 PENSES. 

7 (a) YEARS BEFORE 2012.— 

8 (1) IN GENERAL.—Paragraph (2) of section 

9 36C(a) of the Internal Revenue Code of 1986 (relat10 ing to allowance of credit) is amended to read as fol11 lows: 

12 ‘‘(2) YEAR CREDIT ALLOWED.—The credit 

13 under paragraph (1) with respect to any expense 

14 shall be allowed for the taxable year in which such 

15 expense is paid or incurred.’’. 

16 (2) EFFECTIVE DATE.—The amendment made 

17 by this subsection shall apply to expenses paid or in18 curred in taxable years beginning after December 

19 31, 2010. 

20 (b) YEARS AFTER 2011.— 

21 (1) IN GENERAL.—Paragraph (2) of section 

22 23(a) of the Internal Revenue Code of 1986 (relat23 ing to allowance of credit), as in effect after the ap24 plication of section 10909(c) of the Patient ProtecVerDate Mar 15 2010 23:45 Jan 28, 2011 Jkt 099200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S82.IS S82

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1 tion and Affordable Care Act, is amended to read as 

2 follows: 

3 ‘‘(2) YEAR CREDIT ALLOWED.—The credit 

4 under paragraph (1) with respect to any expense 

5 shall be allowed for the taxable year in which such 

6 expense is paid or incurred.’’. 

7 (2) EFFECTIVE DATE.—The amendment made 

8 by this subsection shall apply to expenses paid or in9 curred in taxable years beginning after December 

10 31, 2011. 

Æ 


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